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The Statutory Auditors Regulations 2017

The Statutory Auditors Regulations 2017 Sch 2 para 12

Sch 2 para 12

For regulation 13 (summary proceedings: venue and time limit) substitute— (13) The following provisions of the Companies Act 2006 apply in relation to an offence under these Regulations (or under a provision of the Act as applied by these Regulations) as they apply to offences under that Act— (a) section 1121 (liability of officer in default); (b) section 1122 (liability of company as officer in default); (c) section 1123 (application to bodies other than companies); (d) section 1125 (meaning of “daily default fine”); (e) section 1127 (summary proceedings: venue); (f) section 1128 (summary proceedings: time limit for proceedings); (g) section 1130 (proceedings against unincorporated bodies).

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